Tax Laibility in case no books mainatained

Hi , recently IT department has conducted survey at my friend place. His father is uneducated and  had not maintained any accounts. what are the rules to calculate  Tax laibility based on revenue when there are no books.

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Quick Summary
This discussion addresses how to calculate tax liability for a real estate business when no formal accounts or books have been maintained. The query focuses on determining tax obligations based on revenue derived from registered documents, especially when the business owner is uneducated and lacks accounting records. It seeks to understand if there are specific clauses or rules within tax acts that mandate offering a certain percentage of revenue as tax in such situations.

Income will be compute based on income sources. So, explain Your query with more details...

Sir, Income is from real estate business.income is calculated from the registered documents. is there any clause in act that we should offer certain percentage of  revenue as Tax if books ( development costs) are not maintained?

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